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Home My WebLink About07/23/2024 Docusign Envelope ID: EDOE79CO-8F21-434B-9F42-CB5A64BB32BA Order of the Mason County Board of Equalization Property Owner: Danae Powell Parcel Number(s): 12207-75-90594 Assessment Year: 2023 Petition Number: 422.2024 Date(s) of Hearing: 7/23/2024 Having considered the evidence presented by the parties in this appeal, the Board hereby: ® sustains ❑ overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ® Land $ 69,055 ® Land $ 69,055 ® Improvements $ 0 ® Improvements $ 0 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 69,055 Total Value $ 69,055 This decision is based on our finding that: The hearing was held on Tuesday, July 23, 2024. Danae Powell, Appellant, was present at the hearing. Assessor Patti McLean was present. The Appellant listed four sales on the Documentary Evidence Worksheet valued from $32,000 to $50,000, all of which were sold in 2023. The Appellant testified that she purchased the parcel as a tax title sale in 2022 for$38,902. The Assessor testified that this is not considered an arm's length sale. The Assessor provided a Trend Line Analysis with four comparable sales from the subject parcel's neighborhood. They ranged in value from $65,470 to $110,000. The value of the subject parcel falls within this range. The Board found no clear, cogent, or convincing evidence that the Assessor was in error. Therefore, the Board sustains the value for the land at $69,055 and improvements at $0 for a total of $69,055 for the subject parcel. Docusign Envelope ID: EDOE79CO-8F21-434B-9F42-CB5A64BB32BA Page 2 Petition No.422.2024 Parcel No.12207-75-90594 Dated this 23rd day of July , 2024 rDocuftned by: Signed by: 49 F------ �w4� '�✓hM � P" Chery i iams,Chairperson's Signature Clerk's Signature NOTICE This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal with them at PO Box 40915, Olympia,WA 98504-0915 or at their website at bta.state.wa.us/appeal/forms.htm within thirty days of the date of mailing of this order. The appeal forms are available from either your county assessor or the State Board of Tax Appeals. To ask about the availability of this publication in an alternate format for the visually impaired,please call 1-800-647-7706. Teletype(TTY)users use the Washington Relay Service by calling 711. Distribution: • Assessor • Petitioner • BOE File REV 64 0058 (5/25/2017)—MCBOE062019 Docusign Envelope ID: EDOE79CO-8F21-434B-9F42-CB5A64BB32BA Order of the Mason County Board of Equalization Property Owner: Raymond Family Limited Partnership Parcel Number(s): 22131-33-00000 Assessment Year: 2023 Petition Number: 287.2024 Date(s) of Hearing: 7/23/2024 Having considered the evidence presented by the parties in this appeal, the Board hereby: ❑ sustains ® overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ® Land $ 172,100 ® Land $ 172,100 ® Improvements $ 95,120 ® Improvements $ 78,000 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 267,220 Total Value $ 250,100 This decision is based on our finding that: The hearing was held on Tuesday, July 23, 2024. The Raymond Family Limited Partnership, Appellant, was not present at the hearing. Assessor Patti McLean was present. The Appellant noted on their petition that the insurance replacement cost of improvements is $87,137. The Assessor submitted an assessment roll correction to the Appellant with an increased depreciation factor for the Quonset but recommending the value at$250,100 which was unsigned by the Appellant. The Board found a preponderance of the evidence that the Assessor was in error. Therefore, the Board overrules the value and sets the value for the land at $172,100 and improvements at $78,000 for a total of$250,100 for the subject parcel. Docusign Envelope ID: EDOE79CO-8F21-434B-9F42-CB5A64BB32BA Page 2 Petition No. 287.2024 Parcel No.22131-33-00000 Dated this 23rd day of July , 2024 DOGUSigned by: Signed by: rb" eiy -1 -lams, airperson's Signature Clerk's Signature NOTICE This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal with them at PO Box 40915, Olympia,WA 98504-0915 or at their website at bta.state.wa.us/appeal/forms.htm within thirty days of the date of mailing of this order. The appeal forms are available from either your county assessor or the State Board of Tax Appeals. To ask about the availability of this publication in an alternate format for the visually impaired,please call 1-800-647-7706. Teletype(TTY)users use the Washington Relay Service by calling 711. Distribution: • Assessor • Petitioner • BOE File REV 64 0058 (5/25/2017)-MCBOE062019 Docusign Envelope ID: EDOE79CO-8F21-434B-9F42-CB5A64BB32BA Order of the Mason County Board of Equalization Property Owner: Nicolas & Craig Byerly Parcel Number(s): 22311-76-00170 Assessment Year: 2023 Petition Number: 424.2024 Date(s) of Hearing: 7/23/2024 Having considered the evidence presented by the parties in this appeal, the Board hereby: ® sustains ❑ overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ® Land $ 148,655 ® Land $ 148,655 ® Improvements $ 388,855 ® Improvements $ 388,855 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 537,510 Total Value $ 537,510 This decision is based on our finding that: The hearing was held on Tuesday, July 23, 2024. Nicolas & Craig Byerly, Appellants, were not present at the hearing. IdaMae Jensen, Assessor's Representative, and Assessor Patti McLean were present. The Appellants listed four sales on the Documentary Evidence Worksheet, valued from $321,300 to $500,000. The Appellants noted that the buildings have deteriorated, and no updates have been made since their purchase in 2012. The Assessor testified that a site inspection was made to the subject parcel. Due to the result of the inspection, it was noted that the roof had been replaced. Minimal areas of siding and dry rot were noted. The Assessor also noted that there was a 23% depreciation factor in the amount of-$58,588 for the 2024 tax year. The subject parcel's deficiencies do not warrant further reduction in value. The Assessor provided four comparable sales, two of which were from the Appellant. The values, as adjusted, ranged from $504,772 to $561,730. The value of the subject parcel falls within this range. The Board found no clear, cogent, or convincing evidence that the Assessor was in error. Therefore, the Board sustains the value for the land at $148,655 and improvements at$388,855 for a total of $537,510 for the subject parcel. Docusign Envelope ID: EDOE79CO-8F21-434B-9F42-CB5A64BB32BA Page 2 Petition No.424.2024 Parcel No.22311-76-00170 Dated this 23rd day of July 2024 DocuSigned by:aull Signed by: ,a,r�, �v Chery i iams,Chairperson's Signature C re—r s igna 0e " NOTICE This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal with them at PO Box 40915, Olympia,WA 98504-0915 or at their website at bta.state.wa.us/appeal/forms.htm within thirty days of the date of mailing of this order. The appeal forms are available from either your county assessor or the State Board of Tax Appeals. To ask about the availability of this publication in an alternate format for the visually impaired,please call 1-800-647-7706. Teletype(TTY)users use the Washington Relay Service by calling 711. Distribution: • Assessor • Petitioner • BOE File REV 64 0058 (5/25/2017)—MCBOE062019